Federal and State Income Tax Institute

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About the Instructors

We are pleased to announce that Frank Gaines and Gary Bredensteiner were selected to teach at all eight locations this year. We are featuring this team at all sites on the basis of your input from program evaluations, on-site informal conversations with participants, and a thorough review of evaluation data from past Federal and State Income Tax Institutes. Those of you that were traveling long distances to receive instruction from this great team can now attend at a location that is convenient for you. Another benefit afforded by these instructors is to teach the agriculture chapter of the workbook at all eight locations. They will be joined by Dawn Holtmeier and Deb Freese from the Department of Revenue.

Gary Bredensteiner retired in 2002 as director of farm management operations with the Institute of Agriculture and Natural Resources, University of Nebraska Cooperative Extension. Bredensteiner received his B.S. in agricultural economics from Iowa State University and an M.S. from the University of Nebraska-Lincoln with a major in agricultural economics and an accounting minor. In 1989, he completed requirements to practice before the IRS as an enrolled agent. He has worked in the field of agricultural accounting and analysis since 1968. From 1976 to July 1, 2002, he was the coordinator of the Nebraska Farm Business Association (NFBA). With NFBA, he worked directly and indirectly with Nebraska farmers and ranchers to provide financial analysis of their operation and its components. He is currently employed by Nebraska Farm Business Inc. (NFBI). NFBI is a private firm which performs many of the functions previously provided by NFBA at UNL. This is his tenth year with the institute.

Frank Gaines is an enrolled agent employed by Mumm & Associates; P.C. Gaines retired in 1994 after 33 years with the IRS. While with the IRS Examination Division in Lincoln, he served in a variety of examining and instructional capacities. Gaines has been a discussion leader and instructor for programs sponsored by the Nebraska Society of Certified Public Accountants, the Nebraska Society of Tax Practitioners, the University of Nebraska-Lincoln Division of Continuing Studies and other organizations. He currently assists practitioners with complex tax problems and with representations before the Internal Revenue Service. Gaines received his bachelor's degree from Nebraska Wesleyan University in Lincoln. This is his 37th year with the institute.

Dawn Holtmeier has been with the Nebraska Department of Revenue for 25 years. The majority of those years have been spent working with the public in taxpayer service situations. Ms. Holtmeier has extensive experience dealing with sales and use taxes, withholding taxes, income tax programs, and other miscellaneous tax programs. She has been a speaker at external training seminars, and has extensive experience providing taxpayer assistance to individual taxpayers.

Deb Freese joined the staff at the Nebraska Department of Revenue after spending several years working for a private tax services organization. She has extensive experience in a wide variety of taxpayers services and situations. Ms. Freese has also served as an instructor for various tax classes and seminars, including those in Spanish and English. Her bilingual skills have been utilized in the area of taxpayer services and in the translation and presentation of the Nebraska Sales and Use Tax Seminars.